S.L. 123.74 Art. 6Directives in the field of taxation to have effect.

Council Directive 2013/13/EU of 13 May 2013 adapting certain directives in the field of taxation by reason of the accession of the Republic of Croatia shall have effect in relation to the

Income Tax Acts in relation to the following directives:

(a) Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States;

(b) Council Directive 2009/133/EC of 19 October 2009 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States; and

(c) Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States.

* Council Directive (EU) 2015/2060 of 10 November 2015 repealing Council Directive 2003/48/EC shall have effect in relation to the Income Tax Acts. Regulation 5 of the principal regulations (that is, these regulations) shall be deleted with effect from 1 January 2016. However, as provided in paragraph 1 of Article 1 of the above-mentioned Council Directive (EU) 2015/2016, the following obligations under Directive 2003/48/EC, as amended by Directive 2006/98/EC (hereinafter referred to as Directive 2003/48/EC as amended), as reflected in the said regulation 5 and in Schedules 1 and 2 to the principal regulations shall continue to apply as provided hereunder:

(a) the obligations established under the second sub-paragraph of Article 4(2) of Directive 2003/48/EC as amended shall continue to apply until 5 October 2016 or until those obligations have been fulfilled;

(b) the obligations under Articles 8 and 9 of Directive 2003/48/EC as amended shall continue to apply until 5 October 2016 or until those obligations have been fulfilled;

(c) the obligations under Article 13(2) of Directive 2003/48/EC as amended shall continue to apply until 31 December 2016;

(d) the obligations under Article 14 of Directive 2003/48/EC as amended, with regard to withholding tax levied during 2016 and previous years, shall continue to apply until those obligations have been fulfilled.

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